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Restructuring events, such as downsizing, can either halt a downward spiral in corporate performance or perpetuate that downward spiral (Lindsley, Brass and Thomas 1995). This dual nature of downsizing is reflected in the mixed results found by prior researchers.We recognize the dual nature of downsizing by categorizing events according to the firm’s financial condition preceding the announcement of the downsizing. We find a significant negative stock price reaction for firms that are financially healthy in the period preceding the announcement of the downsizing, but a statistically smaller reaction for firms that are in financial distress. The results suggest that the stock market views downsizing events consistent with the theory proposed by Lindsley, Brass and Thomas (1995).

To improve sales performance, substantial sums are invested in sales training programmes. A high proportion of such programmes invariably comprise two elements — product knowledge and how to sell skills. Often the return on this investment is low. Further in many cases performance improvement can result without any investment, least of all in training. One of our contributors demonstrates how this is possible by the use of behaviour modification principles; a second method is by more effective time management.

A bibliometric profile of four information science journals is developed. Data on acknowledgements to funding sources, authors‘ nationalities and the citedness of published articles are analysed. The relationships among these variables are explored. Citedness appears to be associated with journal of publication and an author’s nationality, but not with funding.

Over a period of three years (2006-2008) students entering [university] were asked to complete the Student Leadership Practices Inventory (S-LPI), and 2,855 initial responses were received. Responding students were asked to complete the S-LPI again at the end of their first and third years of study. No significant differences were found in student use of the leadership practices based on age, geographic origin, or whether the student lived on or off campus during his or her first year. Significant differences were found based on students’ gender and program of study. Implications for leadership development programming are considered.

The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Using the extensive structured review of literature using the Scopus database tool, the study reviewed 79 articles, and in particular the topic-related 57 articles were analysed. Nine journals contribute to 51% of articles (29 of 57 articles). In particular, the three journals published 15 articles: Critical Perspectives on Accounting (7), Accounting, Organizations and Society (4), and Journal of Applied Accounting Research (4). In total, 83% (47 of 57) of the articles were published 2009–2018. A total of 1,168 citations were found from 45 articles since 12 articles were without citations. The highest cited authors were Ball (2006) – 410 citations, Kothari, Ramanna, and Skinner (2010) – 135 citations, and Napier (1989) – 85 citations. In particular, five theories have been used widely: institutional theory (13), accounting theory (6), agency theory (3), positive accounting theory (3), and process theory (2). Future studies’ focus could be on theory implications in IFRS adoption/implementation studies in a country or a group of countries’ experience. Future studies could also focus on various theories rather depending on a single theory (i.e. institutional theory).

Guided by Ericson’s counter-law analytic, the focus of this paper is how peace bonds erode traditional criminal law principles to govern uncertainty and provide applicants with a “freedom from fear” (Ericson, 2007a). Peace bonds permit the courts to impose a recognizance on anyone likely to cause harm or “personal injury” to a complainant. This paper conducts a critical discourse analysis to answer the question: how and to what extent are peace bonds a form of counter-law? Facilitated by the erosion of traditional criminal law principles and rationalized under a precautionary logic, proving that a complainant is fearful through a peace bond can result in the expansion of the state’s capacity to criminalize and conduct surveillance.

The purpose of this paper is to examine the benefits of information and learning commons to students and faculty.

Based on the experiences of its author, this paper considers two cases in which Georgia Tech faculty worked with the Georgia Tech Library's East and West Commons to expand their teaching practices and their students' learning and research opportunities. It then discusses the benefits of these activities to students and faculty.

This paper argues that, although information and learning commons are designed primarily to benefit college and university students, these spaces can, with little modification, benefit faculty as well.

The idea that information and learning commons benefit students is nothing new. They are explicitly designed for that purpose. But, the idea that information and learning commons might also support college and university faculty teaching and research interests is one that has received little attention in the library literature to date. This paper explores this idea.

The focus of this chapter is to compare and contrast two Master of Education programs, one in Louisiana, United States, the other in Ontario, Canada. Our discussion addresses program design including focus of the graduate degree; admission requirements; number of instructor contact hours; nature and dimensions of course content; culminating activities such as e-portfolios, Master's Research Projects, field experiences, internships, and theses; professional and program standards; as well as assessment procedures and accountability requirements. The ongoing pressure to improve our schools in an increasingly competitive global environment has heightened educational standards and expectations as never before (Cowie & Crawford, 2007). In these times of increased accountability and financial strain for publicly funded universities, this analysis of contemporary trends and processes may provide some relevant insight into current practices for those presenting graduate programs.